Managerial Accounting: Costing, Decision-making and Control (3rd Edition)


Available: In stock
Summary

Peter Clarke’s excellent managerial accounting textbook highlights the accumulation and use of management accounting information for decision-making within the context of organisational strategy and control.

ISBN number:  
978-1-910374-67-2
Price: €55.00  
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Description

This newly revised and updated edition of Managerial Accounting: Costing, Decision-making and Control highlights the accumulation and use of accounting information for managerial decision-making within the context of organisational strategy and control. It offers a comprehensive treatment of both the theory and practice of managerial accounting, and also discusses important developments in the discipline.

A core textbook for the CAP 1 and CAP 2 levels of the Chartered Accountants Ireland professional course, it also is intended for anyone studying the discipline of managerial accounting, either at undergraduate or postgraduate levels.

Topics include:
  • The nature and evolution of managerial accounting
  • Cost concepts and cost accumulation systems
  • Traditional, i.e. volume-based, cost accounting systems
  • Activity-based costing and cost management systems
  • Management accounting within World Class Manufacturing systems, including quality reports
  • Strategy and strategic management accounting
  • Performance measurement systems, the Balanced Scorecard and key performance indicators (KPIs)
  • The concept of relevant costs in profit planning and various decision-making situations
  • Pricing decisions and methodologies, including target costing
  • Decision-making with scarce resources
  • Decision-making under risk and uncertainty
  • Capital expenditure decisions
  • Financial planning, budget preparation, budgetary control and ‘beyond budgeting’
  • Standard costing systems, analysis and reporting of variances
  • Responsibility centres and the issue of transfer prices
  • Management compensation.

Format: Paperback, 832 pages
Published: August 2016

For further information, contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204

The Author

Peter Clarke has a B. Comm. degree from University College Dublin and a MA (Economics) from the University of Manchester. In 1984, his PhD on non-compliance with taxation systems was awarded by University College Dublin. He is now Emeritus Professor in the UCD School of Business. A Fellow of Chartered Accountants Ireland, Peter has also taught in the Universities of Rhode Island (USA), Lethbridge (Canada) and Nyenrode (the Netherlands), and at business schools in France, Cyprus and China.